ISSN: 2310-2799
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546,196 artículos
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Año:
2022
ISSN:
2314-3908
Page, Carlos A.
Centro de Investigaciones y Estudios sobre Cultura y Sociedad
Resumen
In this paper we analyze the contribution of the Baroque festival in the celebrations for the canonization of the founder of the Society of Jesus in the southernmost province of America. Although there are mentions that they were repeated in various places, the information we have, although scarce, is about what happened specifically in the Jesuit college of Asunción. However, we demonstrate that the variety of representations, especially the para-dramatization that is carried out, is consistent with the manifestations of the baroque festivity spread throughout the Catholic world with the natural regional syncretism.
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Año:
2022
ISSN:
2314-3908
Bollini, Horacio
Centro de Investigaciones y Estudios sobre Cultura y Sociedad
Resumen
A large exegetical corpus centered on Purgatory, with an impact on the construction of European and American iconography, is linked to the meditation on the Ars moriendi and the eschatos. Although representations of the souls in Purgatory are much more frequent in the field of engraving and painting, the church in the mission of Santísima Trinidad, on the Paraná, houses an important altar dedicated to this iconography, which originally combined stone reliefs and cedar images. This article examines the link between the treatise, the representations of souls in Purgatory, their iconographic elements and their interpretation. It also analyses the incidence of the translations by Fathers Barzana and Ruiz de Montoya, idiomatic equivalences that would lead to the implication of the doctrine imparted with Guaraní beliefs about souls.
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Año:
2022
ISSN:
1995-2929
Yarlequé Marcelo, Gabriela; Burgos Juarez, Diana
Pontificia Universidad Católica del Perú
Resumen
The rise of new technologies has had a significant impact on various sectors and the legal field has been no exception for digital transformation. The application of these technological tools in the legal sector is known as Legaltech. The constant development of programming for the benefit of the business sector has been reflected in the emergence of a type of organizations known as Decentralized Autonomous Organizations (DAOs). These organizations have their bases in Blockchain technology and Smart Contracts, as well as other technologies in the field of Distributed Ledger Technology (DLT). The systematization of the operations carried out in DAOs brings with it advantages over traditional trading or capital companies. Their exponential increase worldwide poses a series of challenges in the legal field; therefore, it is important to analyze whether it is convenient to implement a legal regulation in relation to DAOs and their main limitations in Peru.
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Año:
2022
ISSN:
1995-2929
Enríquez Cuellar, Carlos
Pontificia Universidad Católica del Perú
Resumen
This article seeks to carry out an analysis regarding the application of Corporate Reorganizations as mechanisms to accredit the transfer of ownership of Experiences in Public and Private Tenders before the authority in charge of regulating said procedures in Peru (OSCE). In this way, we analyze the main regulatory pronouncements and technical opinions issued, as well as relevant accounting provisions that are applicable, complementing this with our legal analysis of regulatory provisions applicable to corporations, so that we can develop an optimal corporate planning suitable for this type of operations.
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Año:
2022
ISSN:
1995-2929
Tabra Ochoa, Edison; Aguilar Quiñónez, Yessenia
Pontificia Universidad Católica del Perú
Resumen
This article argues from a legal perspective the benefits of the implementation of good corporate governance practices in microfinance institutions, especially in Credit Companies, considering it as a means to fulfill their strategic objectives, a catalyst for strengthening their financial and social performance, seeking the protection of the interests of the stakeholders, through a robust evaluation and management of risks and contributing directly to the financial inclusion of excluded groups that do not have access to the financial services offered by traditional banks and savings and loan cooperatives credit.
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Año:
2022
ISSN:
1995-2929
Payet Puccio, José Antonio
Pontificia Universidad Católica del Perú
Resumen
In this article, the author develops the complex figure of the international transfer of the corporate domicile. For this purpose, he explains, first, some preliminary concepts regarding the applicable law at the international and national level of the so-called international redomiciliation and its integral elements. After that, the author analyzes the implications and reasons that lead to a cross-border transformation of companies, as well as the legal treatment it receives in the law of the European Union. Finally, this leads the author to develop a vast comparative law analysis between the mentioned regime and the Peruvian one, where the examination of the European jurisprudence regarding this figure abounds.
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Año:
2022
ISSN:
1995-2929
Hernández Gazzo, Juan Luis; Filomeno Ramírez, Alfredo
Pontificia Universidad Católica del Perú
Resumen
Although the regulation of non-voting shares in the General Corporations Law is generally adequate, there are some aspects related to the rights conferred to their holders that have generated discussion in recent years. We refer to the content of the preferential dividend that corresponds to non-voting shares, as well as the residual voting right in special meetings and the scope of the preferential subscription right that corresponds to them. This article provides an opinion on the treatment that these rights should have, so as to contribute to a greater use of the figure of non-voting shares as a mechanism of capitalization and financing in corporations.
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Año:
2022
ISSN:
1995-2929
Navarro Torres, Nicole Allison
Pontificia Universidad Católica del Perú
Resumen
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Año:
2022
ISSN:
1995-2929
Chanjan Documet, Rafael; Espinoza Marmolejo, Omar; Avendaño Cotrina, María Luisa; Santa María Alcázar, Felipe; Choque Moya, Alonzo; Gutiérrez Hinojosa, Lucrecia Samantha; Vega Malpartida, Adler Donnovan
Pontificia Universidad Católica del Perú
Resumen
This article analyzes the nature of the crime of collusion regulated in article 384 of the Peruvian Penal Code, based on the recent jurisprudence of the Supreme Court of Justice. The relationship between the illicit of the first paragraph of the aforementioned article -called “simple collusion”- and the second paragraph -called “aggravated collusion”, its protected objects and its nature of crimes of injury or danger will be examined. On this point, a critical analysis of some jurisprudential pronouncements will be made and a position will be adopted on the autonomous nature of both crimes in order to solve practical problems such as the moment of consummation of the crime, the attempt and criminal participation.
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